The Study On Enterprise's Human Resources Cost Management

The 21st century is the era of knowledge-driven economy. The human resources will become the most important resource. Only having high-quality human resources, enterprises could occupy the advantage in the fierce market competition. At present, the status of human resources management in business management is more and more important. The expenditure that is spent on human resources is larger and larger in enterprise's all expenditure. The capital structure change and resources scarce of enterprise have produced the demand of human resources cost management. Enterprise's human resources cost management is mainly to go on prediction and decision, budget, control to human resources cost, to measure human resources value and to go on benefit analysis to human resources cost on the basis of calculating it correctly.This paper has explained enterprise's human resources cost management from five respects. First, it introduces the summary of enterprise's human resources cost management. The summary mainly defines the basic conceptions of human resources, human resources cost and human resources cost management etc., describes human capital theory and constructed the system frame of human resources cost management. Second, it narrates the cost items of human resources and accounting processing of human resources cost. The items of human resources cost include obtaining cost, development cost, use cost, insurance cost and leave-office cost. "Obtaining cost of human assets", "developing cost of human assets", "human assets", "human assets amortized" and " human assets increase and decrease" accounts are set up for calculating human resources cost correctly. These cost information are arranged in the inner financial reports. Third, it proposes human resources value and its measurement patterns. Enterprise's human resources value is the value that laborers created for the enterprise within specific period of future by their own abilities. There are two kinds of metering patterns: currency value measurement and non-currency value measurement.The currency value measurement means that metering human resources value with the monetary unit, including salary remuneration discounting law, future salary discounting and adjusting model, metrological law of random remuneration model, super profit law, metrological law of economic worth. Non-currency value measurement is to meter the value of human resources according to subjective forecast and experience judgment, including the law of technical ability records in detail and the law of performance evaluation. Fourth, it elaborates the prediction, decision, budget and control of human resources cost. The prediction includes the "price" prediction and "quantity" prediction of human resources cost. The decision method can apply return on investment, payback period and net present value, internal rate of return, present value index. On the basis of fully prediction and decision to the human resources cost, in the course of execution of decision, the budget and control to the human resources cost are carried. Finally, the human resources cost benefit analysis is introduced. Enterprise's human resources cost benefit analysis is the post-evaluation process about benefit of human resources cost investment, including divided-items analysis such as recruiting, training, medical treatment and health care, inner staff flow and total benefit analysis.